Import duty on leather footwear from Dubai (UAE) to India
HS 64039910 · Dubai / UAE → India · Footwear
Data last updated: · MFN duty & IGST verified against ICEGATE (Indian Customs EDI). CEPA preferential rate per the India–UAE CEPA schedule. Verify your exact HS line before filing.
Duty breakdown on a ₹10,00,000 shipment
Enter your own value to recalculate the table below.
| Component | Standard (MFN) | CEPA |
|---|---|---|
| Basic customs duty | ₹2,00,000 | ₹1,00,000 |
| Social Welfare Surcharge | ₹20,000 | ₹10,000 |
| IGST | ₹2,19,600 | ₹1,99,800 |
| Total duty | ₹4,39,600 | ₹3,09,800 |
CEPA duty saving on this example: ₹1,29,800 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
How this duty changes, year by year
India's schedule of tariff concessions (CEPA Annex 2A) sets a preferential rate for each of ten years, not one permanent figure. For HS 64039910 the modality is TEP over 7 years, reaching zero in 2028.
| Year | 2022 | 2023 | 2024 | 2025 | 2026now | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|
| CEPA BCD | 30% | 25% | 20% | 15% | 10% | 5% | 0% | 0% | 0% | 0% |
Rates as published in India's schedule; the agreement entered into force on 1 May 2022, so Year 1 is 2022. CEPA Annex 2A
What drives the rate
Importing leather footwear (HS 64039910) from the UAE to India attracts a 20% MFN basic customs duty, and the India–UAE CEPA preferential rate is 10%. Leather footwear is mid-phase under CEPA, not duty-free yet. India placed it on a phased elimination track: the duty steps down annually and reaches zero in 2028, so a UAE-origin consignment with a valid Certificate of Origin pays a real reduction today but importers who assume free entry will mis-price. That makes this one of the lines where the year matters as much as the rate — a supply contract spanning the schedule steps is worth pricing against the later figure. Qualification needs a change of tariff heading plus 40% value addition. BIS certification applies under the footwear quality-control order, binding the overseas manufacturer, which must hold a Conformity Assessment Scheme licence and mark the goods before clearance. Note the contrast with waterproof and canvas sports footwear nearby, which India excluded outright rather than phasing. The rate is on a published staircase, not a fixed number: Annex 2A takes this line from 30% in 2022 to zero in 2028 — TEP over 7 years — with 10% the rate for 2026. A supply contract signed across that boundary is worth pricing against the later rate. The preference is worth 11% of assessable value on every consignment — the 10-point basic-duty gap plus the 10% Social Welfare Surcharge that rides on it — so it scales with shipment size rather than with effort, and the Certificate of Origin costs the same either way. Social Welfare Surcharge adds 10% on the basic duty, not on the goods, and IGST of 18% then applies to the CIF + BCD + SWS total — IGST is recoverable as input tax credit, so the durable benefit is the basic duty alone. Confirm the live rate on ICEGATE before filing; ₹10,00,000 is only the worked example above.
Import compliance & clearances
Beyond duty, importing leather footwear (HS 64039910) into India requires the following regulatory clearances. The CEPA preferential rate does not waive any of these — they apply regardless of origin.
- DGFT Valid IEC (Importer-Exporter Code) required; ITC(HS) import policy: Free source ↗
- BIS Mandatory ISI certification under the Footwear Quality Control Order source ↗
Indicative and non-exhaustive — verify the current DGFT / BIS / FSSAI / CDSCO notification for your exact 8-digit HS line before importing. Not customs or legal advice.
Frequently asked questions
- What is the import duty on leather footwear from the UAE to India?
- The standard MFN basic customs duty is 20%; under India–UAE CEPA the preferential rate is 10%. SWS adds 10% on the basic duty and 18% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on leather footwear?
- On a CIF value of ₹10,00,000, total duty falls from ₹4,39,600 (MFN) to ₹3,09,800 (CEPA) — about ₹1,29,800 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on leather footwear?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 20% MFN rate.